Section 13(3)(c) — 23 judgments | BharatTax

CATHOLIC EDUCATION SOCIETY ,MUMBAI vs. INCOME TAX (EXEMPTION), MUMBAI

In the result, appeal of the assessee is allowed

ITA 5030/MUM/2025[2020-21]Status: DisposedITAT Mumbai29 Dec 2025AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawalcatholic Education Society Vs Income Tax Department Cit 338, Bb, Michael Villa, New (Exemption) Hall Road, Kurla (W), Mumbai Room No.601, 6Th Floor, 400070 Cumballa Hill Mtnl Te Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Pan: (Aaatc5704H) Mumbai 400026 Appellant Respondent Present For: Appellant By : Dr K Shivram Sr. Advocate & Shri Shashi Bekal, Ca Respondent By : Shri R.A. Dhyani, Cit Dr Date Of Hearing : 01.10.2025 Date Of Pronouncement : 29.12.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Cit(Exemptions), Mumbai Vide Order No. Itba/Rev/F/Rev5/2024- 25/1075306167(1) Dated 30.03.2025 Passed Against Assessment Order U/S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 05.09.2022 For Ay 2020-21. 2. Grounds Taken By The Assessee Are Reproduced As Under: “1. On Facts & Circumstances Of The Case & In Law, The Ld. Commissioner Of Income-Tax (Exemption) (Cit(E)) Has Erred In Issuing A Notice & Passing An 2

For Appellant: Dr K Shivram Sr. Advocate and Shri Shashi Bekal, CAFor Respondent: Shri R.A. Dhyani, CIT DR

Section 11Section 12ASection 13Section 13(3)Section 142(1)Section 143(1)Section 143(3)Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR

Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH

DY. COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE , GHAZIABAD vs. JAY SINGH SHIKSHAN SANSTHAN, FARRUKHAAD

In the result, the appeal filed by the Revenue is dismissed

ITA 3013/DEL/2024[2018-19]Status: DisposedITAT Delhi29 Aug 2025AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Shri Abhinav Mehrotra, AdvocateFor Respondent: Shri Om Prakash, Sr. DR

Section 12ASection 13(3)Section 142(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL

M.P. SANTHOSH KUMAR, ITO, CHENNAI vs. GREENPEACE ENVIRONMENT TRUST, CHENNAI

In the result, appeal filed by the Revenue stands dismissed

ITA 406/CHNY/2025[2011]Status: DisposedITAT Chennai25 Aug 2025

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 406/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2011-12 Income Tax Officer, Greenpeace Environment Trust, Exemptions, Ward-1, Vs. New No.49, Old No.23, Chennai. Ellaiamman Colony, Gopalapuram, Chennai-600 086. [Pan:Aaatg-3538-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. Kumar Chandan, Jcit. प्रत्यथी की ओर से/Respondent By : Shri. Y.Sridhar, F.C.A. सुनवाई की तारीख/Date Of Hearing : 19.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 25.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am :

For Appellant: Mr. Kumar Chandan, JCITFor Respondent: Shri. Y.Sridhar, F.C.A

Section 11Section 12ASection 13(1)(c)Section 13(3)(c)Section 143(1)Section 143(3)

406/Chny/2025 M/s.Green Peace India Society and M/s.Greenpeace Environment Trust(assessee) are with same persons. Thus, the AO observed that there was violation of section 13(3)(c) and (e) of the Act, hence the exemption u/s.11 of the Act was denied. Further, the following expenses were disallowed. - Depreciation ... assessment order are not justified. Further I find that the AO has not demonstrated that there is violation of provisions of section 13(3)(c) & (e) and hence the denial of exemption u/s 11 & 12 is not justified. In view of the above, the grounds of appeal raised

PARK TRUST,TIRUPUR vs. DCIT EXEMPTIONS, COIMBATORE

In the result, the appeal filed by the assessee is allowed for\nstatistical purposes

ITA 1809/CHNY/2024[2015-16]Status: DisposedITAT Chennai20 Sept 2024AY 2015-16

Section 11Section 12ASection 13(1)(c)Section 13(3)(c)Section 250

appropriate and\nbalance of Rs. 17,70,000/- as excessive and deemed to have been\napplied for the benefit of persons referred in Section 13(3)(c). The A.O\nhas also disallowed interest of Rs. 1,40,95,279/- @ 12% of the sum\nadvanced to M/s. Park ED Trust

DCIT, C-1, (E), CHANDIGARH vs. M/S ARYANS EDUCATIONAL AND CHARITABLE TRUST, MOHALI

In the result, Revenue’s appeal is dismissed

ITA 880/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh25 Jul 2024AY 2014-15

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 880/Chd/2019 "नधा"रण वष" / Assessment Years : 2014-15 The Dcit, Vs. M/S Aryans Educational & बनाम Circle-1 (Exemptions), Charitable Trust, Chandigarh # 2129, Phase-X, Mohali "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/ Appellant ""यथ"/ Repsondent

For Appellant: Sh. Tej Mohan, Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR

Section 11Section 11(3)Section 11(5)Section 12ASection 13Section 13(3)Section 13(3)(c)

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH

M/S ARYANS EDUCATIONAL AND CHARITABLE TRUST,MOHALI vs. DCIT, C-1, (E), CHANDIGARH

In the result, the appeal of the Assessee is partly allowed

ITA 823/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh25 Jul 2024AY 2015-16

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 823/Chd/2019 "नधा"रण वष" / Assessment Years : 2015-16 M/S Aryans Educational & Vs. The Dcit, बनाम Charitable Trust, Circle-1 (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/ Appellant ""यथ"/ Repsondent

For Appellant: Sh. Tej Mohan, Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR

Section 11(5)Section 12ASection 13Section 13(1)(c)Section 13(3)(c)

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH

M/S ARYANS EDUCATIONAL AND CHARITABLE TRUST,MOHALI vs. DCIT, C-1, (E), CHANDIGARH

In the result, appeal of the assessee is partly allowed

ITA 821/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh25 Jul 2024AY 2013-14

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 821/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 M/S Aryans Educational & Vs. The Dcit, Circle-1 Charitable Trust, बनाम (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L

For Appellant: Sh. Tej Mohan, Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR

Section 11(1)(d)Section 115BSection 13(1)(c)Section 133(6)Section 68

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH

DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI vs. CATHOLIC EDUCATION SOCIETY, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 3076/MUM/2023[2017-2018]Status: DisposedITAT Mumbai04 Jun 2024AY 2017-2018

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri K. Gopal/Ms. Neha ParanjpeFor Respondent: Shri H. M. Bhatt

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 13(3)(c)Section 142(1)Section 143(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, CHENNAI

In the result, appeal filed by the Revenue is dismissed

ITA 1552/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 May 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1552/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 V. The Dcit, Jaya Educational Trust, Chennai. No.8, Krishnapuram, Ii Main Road, Thiruninravur, Thiruvallur-602 024. [Pan:Aaatj 0369 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Shri V. Nandakumar, CIT

Section 11Section 12ASection 13(1)(c)Section 13(1)(cc)Section 13(2)(a)Section 13(2)(cc)Section 13(3)Section 143(3)Section 263

Vijayakumari, wife of Shri Kanagaraj were common trustees of all trust, the impugned transactions were thus, hit by provisions of section 13(3)(c) of the Act. According to AO, the transactions are clearly diversion of funds in contravention of provisions of section 13(1)(c